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HMRC internal manual

Oil Taxation Manual

Non-Residents Working on the UK Continental Shelf: Divers - Recovery Powers from Non-resident Licence Holders

The power to recover unpaid tax of a non-resident liable under CTA2009\S1313 & ITTOIA05\S874 from a licensee (see OT45050) does not apply to any assessment to tax made under the Income Tax (Earnings and Pensions) Act 2003.

However, divers & diving supervisors affected by ITTOIA2005\S15 are assessed to Income Tax as if they were carrying on a trade (see OT46001), and these assessments are not made under the Income Tax (Earnings and Pensions) Act. As the assessments on non resident divers & diving supervisors are made by virtue of CTA2009\S1313 & ITTOIA2005\S874 (see OT45050), unpaid Income Tax is subject to the recovery provisions.

Note that the recovery powers cannot be used where the unpaid assessed tax relates to UK resident divers or diving supervisors, as these would not be liable by virtue of CTA2009\S1313 & ITTOIA2005\S874.

HMRC’s powers under the unpaid tax recovery provisions have been delegated to an LB Oil & Gas representative but for this purpose, HMRC’s powers have instead been delegated to Aberdeen office (see OT46100), which is empowered to recover the relevant tax from the licensee.